D.S.Sinha, J. - (1.) Hoard Sri Ashok Khare, learned counsel for the petitioners and Sri Shishir Kumar, learned counsel representing the respondents, at length and in detail.
(2.) The petitioners are the owners/drivers of the trucks seized for violation of the provisions of the Central Excise Rules, 1944.
(3.) By means of the impugned notices dated 5th June, 1992 they have been called upon to show cause as to why : (a) their trucks may not be confiscated under Section 115 of the Customs Act, 1962 as applicable to Central Excises and Salt Act, 1944 in terms of Section 12 of the said Act; (b) penalty may not be imposed on them under Rule 52A(5) and 209A of the Central Excises Rules, 1944.;